Applicability of service tax for doctors

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badrinarayanan (Querist)
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11 July 2015 I am a doctor earning a monthly income of Rs.100000 as professional fees. Is Service tax applicable for me?
If Service tax is not applicable to doctors, Why it is not applicable? Is there any specific notification regarding non applicability of Service tax to doctors?

CA John Abraham Austin ACA

CA John Abraham Austin ACA (Expert)
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11 July 2015 It is not applicable to doctors basically.

It is by virtue of Entry No. 2 Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
of 'Mega Exemption Notification by the Central Govt (CBEC).

Notification No. 25/2012 issued on 20.06.2012

Please refer - http://www.servicetax.gov.in/servtax_notfns_idx.htm

(Select the year as 2012 & then the Notification No - 25)